2017注册会计师-经济法英语串讲.doc
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1、2018年注册会计师考试辅导 经济法英语前言一、答题三步曲第一步:亮明观点,非黑即白,切莫含糊。常用答法(一)做法合法或不合法1. is (not)legal/(not) legitimate/illegal/illegitimate. 例句:As proposition is not legitimate2.,which is (not)legal/(not)legitimate/illegal/illegitimate.例句:It is stipulated that Ding conducts partnership affairs, which is legitimate. 3.it
2、is (not)legal/(not)legitimate/illegal/illegitimate for somebody to do something. 例句:It is legal for A to apply to Peoples Court for approval.(二)谁可以或不能Somebody can (not) do例句:Mr. Li cant use his name as investment.第二步:找出依据,将法律条文原文写出。必用短语: according to law 或 as is provided in law 例句:As is provided in
3、China Company Law, shareholder is prohibited to invest by his name.第三步:视具体的案例和问题而定(一)前两步已经全面回答问题的,可省略例:Mr. Li cant use his name as investment. As is provided in Company Law, shareholder is prohibited to invest by his name.(二)通常是必须补充说明本案具体情况联系本案例,将具体的数字、人物、行为代入法律原文,做适当替换和修改进行解释。例:Cs assertion that B
4、cant withdraw from company A is illegal. As provided in Company Law, a company can decrease its registered capital by buying shares from shareholders, When B intends to withdraw from company A, the latter shall obey the legal process of decreasing registered capital.二、答题注意1.先用中文组织好答案,简单、直接2.句式尽量简单易懂
5、,不要太过复杂3.专业术语要记牢写对专题一合同法 + 物权法考情分析今年的合同法是原合同法总则和合同法分则两章的结合,在注会考试中是很重要的章节,但目前为止没有考过英语考题,出题的概率较高;物权法单独出题概率不大但很可能跟合同法结合出考题。 第一节合同成立与效力问题一、专业词汇1Contract law合同法2Conclude/enter into订立(合同)3Perform/fulfill履行(合同)4Related/concerning parties当事人5Offer要约6Acceptance承诺7Offeror要约人8Offeree受要约人9Revoke撤销10Substantial
6、modification实质性变更11Effectiveness-pending contract效力待定合同12Void contract 无效合同13Voidable contract可撤销合同14Counterparty相对人15Principal委托人,被代理人16Ratify追认二、具体规则(一)合同订立1.当事人订立合同的一般程序包括要约、承诺两个阶段。The parties shall conclude a contract in the form of an offer and an acceptance.2.撤销要约An offer may be revoked.撤销要约的通
7、知应当在受要约人发出承诺通知之前到达受要约人。The revocation notice shall reach the offeree before it has dispatched a notice of acceptance.但法律规定的三种情形不得撤销。But there are three situations stipulated by the law wherein offer shall not be revoked.该三种情形为:要约人确定了承诺期限的;The offeror indicates a fixed time for acceptance;以其他形式明示要约不可
8、撤销;Otherwise explicitly states that the offer is irrevocable;受要约人有理由认为要约是不可撤销的,并已经为履行合同作了准备工作。The offeree has reasons to rely on the offer as being irrevocable and has made preparation for performing the contract.3.要约的变更The alternation of offer有关合同标的、数量、质量、价款或报酬、履行期限、履行地点和方式、违约责任和解决争议方法等的变更,是对要约内容的实
9、质性变更。The modification relating to the subject matter, quantity, quality, price or remuneration, time or place or method of performance, liabilities for breach of contract and method of dispute resolution and so on shall constitute the substantial modification of an offer.受要约人对要约内容做出实质性变更的,为新要约。If th
10、e offeree substantially modifies the contents of the offer, it shall constitute a new offer.(二)合同的生效依法成立的合同,自成立时生效。法律、行政法规规定应当办理批准、登记等手续生效的,依照其规定。The contract established according to law becomes effective upon its establishment. With regard to contracts that are subject to approval or registration
11、as stipulated by relevant laws or administrative regulations, the provisions thereof shall be followed.(三)效力待定的合同Effectiveness-pending contract理解:效力待定合同,不属于无效合同,也不是可撤销合同,是指某些方面不符合合同生效的要件,其效力处于一种不确定的状态,可以采取一定的措施加以补救。在没有采取补救措施之前,称之为效力待定合同。根据合同法的规定,效力待定合同包括以下几种类型:1.限制民事行为能力人独立订立的与其年龄、智力、精神状况不相适应的合同。A p
12、erson with limited civil capacity of conduct concludes a contract by himself that is not appropriate to the persons age, intelligence or mental health conditions2.无权代理人订立的合同。A contract concluded by an actor who has no power of agency.相对人可以催告被代理人在1个月内予以追认。被代理人未作表示的,视为拒绝追认。合同被追认之前,善意相对人有撤销的权利。The coun
13、terparty may urge the principal to ratify it within one month. It shall be regarded as a refusal of ratification that the principal does not make any expression. A bona fide counterparty has the right to withdraw it before the contract is ratified.3.无处分权人订立的买卖合同有效。无处分权的人处分他人财产,合同有效,没有获得标的物所有权的买方可以要求
14、出卖人承担违约责任。Where a person disposes other persons property without right of disposal, the contract thereto shall be valid. The buyer who does not obtain the ownership of the subject matter may demand the seller to take the responsibility for breach of contract.(四)可撤销合同以下合同当事人可以申请撤销:(1)重大误解;(2)显失公平;(3)
15、欺诈、胁迫、乘人之危订立的合同Revocable contractThe concerning parties may apply to revoke the contract on the occasion of following circumstances:(1) Major misconception;(2) Obvious unfairness;(3) Contract signed through the use of fraud, coercion or exploitation of the partys unfavorable position 撤销权行使的期限为债权人知道或
16、应当知道撤销事由之日起1年。The term for exercising the revocation right shall be 1 year as of the day when the creditor knows or shall know the cause thereof. 第二节合同的履行一、专业词汇1Right to defense in the performance履行抗辩权2Right to defense of simultaneous performance同时履行抗辩权3Pre-perform plead rights先履行抗辩权4Right to defens
17、e of uncertain performance不安抗辩权5Evade debts逃避债务6Creditworthiness信誉7Supplementary terms协议补充8Subrogation rights代位权9Right of revocation撤销权10Obligor债务人11Obligee债权人12Secondary obligor次债务人13A third party第三人二、具体规则(一)向第三人履行和由第三人履行1.当事人约定由债务人向第三人履行债务的,债务人未向第三人履行债务或者履行债务不符合约定,应当向债权人承担违约责任。Where the parties ag
18、ree that the obligor shall perform the obligations to a third party, and the obligor fails to perform its obligations to such third party or its performance of the obligations is not in conformity with the agreement, the obligor shall be liable to the obligee for breach of contract.2.当事人约定由第三人向债权人履行
19、债务,第三人不履行债务或者履行债务不符合约定,债务人应当向债权人承担违约责任。Where the parties agree that a third party performs the obligations to the obligee, and the third party fails to perform the obligations or the performance is not in conformity with the agreement, the obligor shall be liable to the obligee for breach of contrac
20、t.(二)双务合同的履行抗辩权1.合同的履行抗辩权种类合同的履行抗辩权包括:同时履行抗辩权、先履行抗辩权和不安抗辩权。Right to defense of simultaneous performance;pre-perform plead right;right to defense of uncertain performance.2.具体的抗辩权(1)同时履行抗辩权Right to defense of simultaneous performance当事人互负债务,没有先后履行顺序的,应当同时履行。一方在对方履行之前有权拒绝其履行要求。一方在对方履行债务不符合约定时,有权拒绝其相应的
21、履行要求。Where both parties have obligations toward one another and there is no order of priority in respect of the performance of obligations, the parties shall perform the obligations simultaneously. Each party has the right to reject any demand by the other party for performance prior to the performa
22、nce by the other party. If the performance of the obligations of the party who is to perform first is not in conformity with the agreement, the party who is to perform later has the right to reject the other partys demand for corresponding performance.(2)先履行抗辩权当事人互负债务,有先后履行顺序,先履行一方未履行的,后履行一方有权拒绝其履行要
23、求。先履行一方履行债务不符合约定的,后履行一方有权拒绝其相应的履行要求。Article 67 Where both parties have obligations toward each other and there is an order of priority in respect of the performance, and the party who is to perform first fails to perform, the party who is to perform later has the right to reject the other partys dem
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